FRS 116/SFRS(I) 116 is effective for annual financial periods beginning on or after 1 January 2019; here are the key changes to the leases accounting standard and tax treatment post-adoption.
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In late 2009, the International Accounting Standards Board (IASB) began an extensive outreach programme to gather feedback on the classification and measurement of financial liabilities from its Financial Instruments Working Group and other key stakeholders. Read More